CESTAT Quashes Service Tax Demand under ‘Works Contracts Service’ for supply of PSC pipes on ground of Service Tax Exemption Eligibility

By Shabna Rahim - On November 29, 2023 2:30 pm - 2 mins read
CESTAT - Service Tax Demand - Service Tax - Works Contracts Service - supply of PSC pipes - PSC pipes - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand under works contract service for the supply of Pre-Stressed Concrete (PSC) Pipes on the ground of service tax exemption eligibility.  Indian Hume Pipe Co. Limited, the appellant assessee was engaged in the manufacture of various sizes of…

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